This is the second in the series of
‘Let’s Educate the Judges’ in evaluating the exhibits of the Australian
States Railway and Revenue Stamps.

In judging Western Australia revenue
stamps, there is only a couple of specialised listings available to revenue judge: In the early 1930's Bassett Hull wrote an excellent series in
'The Australian Stamp Monthly' entitled "Fiscal Philately - Western Australia"
this work is added to with the knowledge of Bromfield who was president of the
PSWA at the time, this work also includes shipment dates & printing records from
both De La Rue printings of London and the Government Printer WA. In the ‘The
Fiscal Stamps of Western Australia’ by V. E. Dzelme
1987. Bassett Hulls work is parroted, Dzelme does add information on the smaller
taxes. Although a good start Dzelme is in need of an update. These works have drawn on printing records and not from material known in private hands, for
example no workers homes board stamps have surfaced, but are listed in Dzelme
with 300,000 stamps issued. Other reference available: ‘The
Perkins Bacon & De La Rue Printings’ by Bassett Hull, 1932.

Western Australia revenues have been
coming onto the open market in their thousands in very recent years. The
majority of these have come from two retired employees of the Western Australia
Lands Department. Between them they have liberated revenue stamps during the
course of 40 years employment. With both parties flooding the market place
this has opened the door for new exhibits to be compiled and exhibited on this
Australian State.

This paper is not a critique: it is
written to help guide the judge in this fairly new field of Revenue Exhibiting.
I offer my 40 years of knowledge in collecting Western Australia revenue
stamps.

Western Australia first assented to the
‘Act’ in 1881 and it became known as ‘The stamp Act of 1881’.

Section One

The exhibit must show the 1881 current
postage stamps with ‘IR’ overprint, along with varieties of this overprint. The
published issue dates for the two watermarks and ekd's are wrong, with one bar overprint being issued before the two
bar overprint. This should be well explained by the exhibitor. [see
article "Western Australia 1881 one bar before two" on the home page of this web site] Postal use on cover is available and would be a plus.

The 1881 De La Rue unissued 3d overprinted
‘IR’ and ‘value’: This series has surcharges from 1d to £10. Essays & specimen
overprints are recorded, plenty of varieties of the surcharge are available to
the exhibitor and a page or two should be rewarded, the 5/- is recorded with a
doubly printed surcharge, two known.
Postal use on cover [fig 1] and plenty of fiscal use available, inc
rare multiples of four or more would be a plus if shown. A handful of complete
documents are known.

Fig 1

Intercolonial cover paying the correct
2d rate. Short second E in 'pence'

Further into 1881 a new format [fig 2] was sent
from De La Rue London. This series ran from 1d to £10, and all are available. There is art work, master dies and die proofs known. Key plate proofs of the
frame are also recorded, but none have surfaced. The exhibit must show the
inverted watermarks and the ‘specimen’ overprints that are known. Postal use
on cover is available and would be a plus.

In 1896 a watermark change with values
added to £100. These high values are all to be shown along with inverted
watermarks of other values recorded. Essays, plate proofs of the key plates
and specimen overprint sets are recorded to £100 in black, a short set to 5/-
overprinted in red [fig 2] is believed unique. Postal use on cover is
available and would be a plus.

Fig 2

De La Rue 5/- Specimen in Red

The 1897 series continued in the same key type
with another watermark change. High values were dropped. The 15/- in
this series is a rare beast, and it should greatly enhance the exhibit if this
is shown. Postal use on cover is available and would be a plus. Plate two is
only possible with selvage showing jubilee lines.

Fiscal Postals: De La Rue Postage stamps of
1871-98 were interchangeable for revenue use till December 1900 and a selection
of these is a must along with usage, and all are available. Die
proofs, plate proofs and specimens should be rewarded.

The 1904 series printed by Waterlow & Sons London:
The exhibit must show value frame die proofs [fig 3]. Each value die
proof is unique up to £100. An exhibit showing only one should be appreciated by
the judges. A colour trial of the completed design imperf [frame in brown and
swan in blue] overprinted specimen exists and must be shown. Die and plate
proofs of the central design [Swan swimming on the Perth River, fig 4]are known
in multiples and would be
a plus if shown. Specimen overprints to £50 in violet are very rare, a file set to £50 with a 3mm punch hole
would also be a plus. There is also a printer’s sample sheet of 6 values
available. The series should show values to £100 with some ‘register marks’
clearly represented.

Fig 3

Waterlow Die Proof

Fig 4

Swan Proof with printers Register Mark

The same format followed from 1906-27,
which had an array of colour and perforation changes, with another 13 issues
recorded through to 1927. A representative selection with varieties should be
shown, such as rare imperf wing margin copies, and very rare imperf between
copies found on some
values. Shade and perforation studies should be shown. Watermarks are found inverted and
sideways and must be shown, with sideways watermark rare. In 1917 an unwatermarked emergency issue of four
values was printed. A 2d is recorded by ‘Dzelme’. This is wrong – no
such stamp exists.

In 1941 a new format was issued found on
two watermarks. Proofs [fig 5] are recorded of three values and should be shown along
with the stamps. The 1951 the design was slightly modified with new watermark
paper, and values to £10 were added. Proofs are recorded of two values and
should be shown, along with the stamps, including shades. Mould and plate transfer studies in the
above are possible and where shown should be rewarded.

Fig 5

Proof 1941 issue

Colourless embossed duty stamps found on cheques:
Three different patterns are known and a selection should be shown.

Impressed duty stamps: 1905 and
1907 values 1d to £100 known and a good representation should be shown. An
11/3d [fig 6] is recorded by ‘Dzelme’ as never being used.This is
wrong – 4 copies are recorded and a copy if shown should be rewarded. Scarlet shades appear scarce and should be
shown. Between c.1946 a £200 & £500 value was added to the series
and should be shown. The £1000, £2000 and £5000 are not recorded in private
hands. A good selection including the £500 should be shown. Plenty of
usage is available and should be shown.

This section includes the Supreme Court
usage, Income Tax, Beer duty etc. This could either be included in an exhibit
along with the De La Rue, Waterloo & Sons and local printings, or would make a
very neat three to five frame exhibit on its own.

Supreme Court and Probate Duty overprints: Found on the 1881-03 De La Rue issues [fig 7], all are hard and an exhibit with a good
representation of ten or more should be rewarded.

Fig
7

Supreme Court overprint

Fees and Probate: Purpose stamps are
found in abundance but genuine used are rare and should be rewarded. A 5/-
Fees imperf is known and should be shown.

Government Savings Bank: Proofs and
issued stamps should be shown.

Hospital Fund Tax 1930 issue: A 1d to £1 should be
shown with usage. Proofs are known and would
enhance. A unique set overprinted ‘cancelled’ is known. In 1940 a new format
[nurse] was printed, 1½ to £1 with proofs known to 5/- these are available
should be shown.

Financial Emergency Tax: Issued
in 1932-33 1d to £5 all should be shown. The £5 is very rare but available. A
unique set overprinted ‘cancelled’ is known.

The
Joint Commonwealth Tax stamps were introduced [WA
printed central] in 1941. 30 values 1d to £5 were printed with 15 only unique
die proofs of the frame colours known. Also known with part ‘CANCELLED’ showing
one of these groups of letters CAN-CEL-LED. These are from printers
booklets sent to interstate tax offices as reference copies, all are very rare.
All issued stamps are available with mint being rare only a handful of the £5
exist and would be a plus if shown. Usage
is particularly rare with the £5 very rare. A £5 essay [fig 8] is known.

Fig
8

Essay

Pig Industry Compensation stamps
of 1943: A 1d to 10/- and a 2d on 3d should be shown, proofs are known.

Beef Cattle Industry Compensation
Fund: These overprints on the 1d adhesive of 1951 are known and were issued
in 1964. A selection of these should be shown. All are rare.

Betting Tickets: Would help
enhance an exhibit with full tickets given a plus.

Entertainment Tax: Proofs [fig 9] and issued tickets are rare and an exhibit should not be penalized
if only one is shown.

Fig 9

Entertainment Tax Proof

Egg Stabilisation Charge: Mint
remainders
are available printed in 1940 these have two dies which should be explained by
the exhibitor, genuine used stamps are very rare.

Beer Duty: Mint remainder
copies are known and a selection should be shown, genuine used stamps are very rare and
should be rewarded.

Highlights to look for:

1. Supreme Court and Probate
overprints on the 1881-03 De La Rue issues.

I would strongly recommend to all
revenue judges to reread the FIP GREX and SREV’s before attempting to evaluate a
revenue exhibit and adhere to them. Exhibitors tend to increase the size of
their exhibit over a period of time as material is sourced and added to frame by
frame. If an exhibit has been rewritten, do not evaluate the exhibit on past
showings. Evaluate the exhibit on what you see in the frames before you.

Revenues as a new class lacks published
information and simple sources for obtaining material. Thus original research
and the problem of acquisition of unusual material is more difficult than in
more traditional classes. This should be appreciated by the judges.

Write critiques to help the exhibitor
further his exhibit. Straight negative critiques are unhelpful at the best of
time, but even worse for a new field such as revenues.

Treatment is left to the judge’s
expertise with the exhibitor following the FIP SREV’s which can be found at the
FIP web site here:
http://www.f-i-p.ch/ The writer can be contacted at this email address:Dave